Article 202(3), first indent, of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code must be interpreted as meaning that a legal person of which an employee, who is not its statuary representative, is responsible for the unlawful introduction of goods in the customs territory of the European Union, may be regarded as the debtor of the customs debt resulting from that introduction, where that employee introduced the goods at issue while carrying out the assignment entrusted to him by his employer and while fulfilling the instructions given, to that end, by another of the employer's employees, empowered to give such instructions in the performance of his own duties, and who thus acted within the scope of his remit, in the name and on behalf of his employer. Article 212a of Regulation No 2913/92 must be interpreted as meaning that in order to establish fraudulent dealing or obvious negligence within the meaning of that article on the part of an employer, who is a legal person, it is appropriate to refer not just to the employer himself, but also to attribute to him the conduct of the employee(s) who, while fulfilling the assignment entrusted to them by their employer with the result that they acted within the scope of their respective remits in the name and on behalf of their employer, were responsible for the unlawful introduction of the goods.